Montenegro has introduced VAT relief in response to the COVID-19 pandemic through an amendment law to the VAT Law, which was published in the Official Gazette and entered into force on 4 August 2020. The amendment law includes the extension of the reduced 7% VAT rate for accommodation to cover "tourist apartments" with effect from 4 August 2020. The scope of the 7% VAT rate is also amended to include the preparation and serving of food and beverages, other than alcoholic beverages, carbonated drinks with added sugar, and coffee, in catering establishments with effect from 4 August 2020 to 31...